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Integrated ABC-EVA system as a management tool: a case study

Author

Listed:
  • Raimundo Nonato Sousa da Silva

    (Ibmec – RJ Business School)

  • Tiago de Amorim Bueno Vieira

    (Ibmec – RJ Business School)

Abstract

This paper analyses the implementation and the use of the Integrated ABC-EVA System as an engineering management tool, that identify activities which are economic value added creators and so contribute to stockholders’ wealth. The motivations to rate indirect and capital costs are presented. Pre-implementation and implementation steps are illustrated using data from an implementation of the system at a mill services multinational company. The impact of the increased reliability of cost information on the company’s decision-making, potential long-term business performance, and expected shareholder wealth creation is discussed.

Suggested Citation

  • Raimundo Nonato Sousa da Silva & Tiago de Amorim Bueno Vieira, 2010. "Integrated ABC-EVA system as a management tool: a case study," Brazilian Business Review, Fucape Business School, vol. 7(1), pages 89-110, January.
    • Handle: RePEc:bbz:fcpbbr:v:7:y:2010:i:1:p:89-110
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